Service tax compliance liability shifted to non-taxable territory service providers for online information and database access services to non-assesse recipients. Reallocates service tax payment and procedural compliance for online information and database access or retrieval services so that where the recipient is a non-assesse online recipient, the recipient is excluded from the territorial reference and the compliance obligation is placed on the service provider located in the non-taxable territory; inserts an Explanation adopting the term as defined in the Service Tax Rules, 1994.